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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35000 and were used to produce 170 units of PAJ.
What was the materials price variance for Period 5?

A) £1000 Adverse
B) £2500 Adverse
C) £1500 Favourable
D) £4250 Favourable

2. Fixed costs can best be described as:

A) Costs which never change
B) Costs which are difficult to budget accurately
C) Costs which are uncontrollable
D) Costs which remain constant, within a relevant range, when activity levels change

3. Refer to the exhibit.

The budget for WP for the month of September contained the following data:
During the month the actual number of units produced was 1,860. The management accounts showed a direct material price variance of $1,200F and direct material usage variance of $180A. The direct materials purchased were 1,200 kg.
The actual quantity of material used in the month was

4. Refer to the exhibit.

The budgeted sales revenues for a retailer are as follows:
The payment patterns of customers are expected to be as follows:
*The remaining 10% of sales are bad debts.
*A discount of 20% is given on cash sales.
The budgeted receipts from customers in December are:

5. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period
2, 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) The raw material inventory at the end of period 2 should be valued at $20 per litre.
B) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
E) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

Solutions: